Kristin's Boutiques has identified the following items for possible inclusion in its December 31, 20Y2 inventory. Which of the following would not be included in the year-end inventory? A Merchandise purchased FOB shipping point was picked up by the freight company but had still not arrived at Kristin's Boutique as of December 31, 20Y2. B. Kristin has in its warehouse merchandise on consignment from Abby Co. C Kristin has sent merchandise to various retailers on a consignment basis. D. Kristin has merchandise on hand which has been returned by customers because of wrong size